Most businesses depend on biodiversity, either directly, indirectly as ecosystem services, or
through their supply chains. In negatively impacting biodiversity, businesses risk losing …

Many stakeholders, from governments to civil society to businesses, lack the data they need
to make informed decisions on biodiversity, jeopardising efforts to conserve, restore and …

Business activity has contributed to biodiversity loss. The Circular Economy (CE) system is
recommended as a way of recovery and to improve global resilience. Combining accounting …

Civil infrastructure will be essential to face the interlinked existential threats of climate
change and rising resource demands while ensuring a livable Anthropocene for all …

Many financing decisions continue to exacerbate global biodiversity loss, despite a growing
understanding of the economic and financial risks of biodiversity loss. Applying Coase's …

This study analyzes the impact of the characteristics of sustainable boards and NGO
directors on biodiversity disclosures. This research uses data from 481 US companies that …

This study examines biodiversity reporting by UK‐listed companies. An instrument is
developed, based on earlier research, and used to analyse biodiversity‐related disclosures …

Purpose This study aims to develop an index to evaluate the extent to which key
performance indicators (KPIs) align with the principles of integrated thinking …

Purpose The purpose of this study is to provide insights into how accounting and
accountability systems can contribute to transforming metrics used thus far in research …

Purpose This study aims to examine the extent and quality of biodiversity reporting within
publicly traded companies in Italy during 2022, amidst growing calls worldwide for …